上市公司会计信息披露问题探讨.doc

摘要：我国证券市场经过十多年的发展，上市公司已经逐步走上规范的公开披露信息的轨道。作为会计信息披露主体的上市公司，已基本具备进行会计信息披露的水平，但是目前我国上市公司会计信息披露在范围、质量、时效、方式上都存在着严重的问题，会计信息披露的现状还远远不能实现保护投资者和资源有效配置的目标，不能满足当前证券市场和上市公司飞速发展变化的需要。本文在上市公司会计信息披露飞速发展的情况下，对上市公司会计信息披露的现状进行分析，找出造成以上问题的原因，并提出了一些改变现状的建议。如继续推进独立董事制度与建立审计委员会等。上市公司会计信息的披露对于投资者做出决策具有很重要的意义。因此，分析并解决上市公司会计信息披露问题是非常必要的。

关键词：上市公司；会计信息；会计信息披露；探讨

Abstract：Our country securities market after 10 years of development, the listed company has gradually to the public disclosure of the standard rail. As an accounting information disclosure of the main body of the listed company, has basically met on the level of the accounting information disclosure, but the listed companies in China at present accounting information disclosure in scope, quality, time and way there are serious problems, the present situation of the accounting information disclosure is not realize to protect investors and resources allocation of effective goal, can't meet current securities markets and listed companies the needs of the rapid development of change. Based on the public company accounting information disclosure of the rapid development of the public company accounting information disclosure of the situation analysis, find out the cause of the above problems cause, and puts forward some Suggestions to change the status quo. If continue to promote the system of independent directors and establishing audit committee, etc. The public company accounting information disclosure for investors to make decision has the very vital significance. Therefore, analysis and solve the public company accounting information disclosed the question is very necessary.

Key words: The public company； Accounting information；Disclosure of Accounting information；Exploration

　　　总结我国上市公司会计信息披露的问题，也就是会计信息披露不真实、不充分、不及时和不规范四个方面。产生问题的原因是相关法律法规不完善、体制不健全；内部治理结构不合理；会计信息质量不合格；社会会计监督不规范。这样，就会被一些投机者抓到漏洞，打了“擦边球”，损害股东和其他利益相关者的利益。所以，上市公司会计信息披露问题的重要性也越来越明显。当务之急就是减少上市公司会计信息披露问题的发生。而上市公司应完善自己的内部治理结构，健全内控制度；有关政府监督部门应该做好本职工作，加大对证券市场会计信息披露的监管力度；我国有关政府部门应当严格执法，加大处罚力度；注册会计师应提高自己的道德水平和职业水准，秉公办事，防止舞弊等事件的发生。因此，我国证券市场管理部门应当理清思路，吸取国内外事件的教训，杜绝该问题的发生，防患于未然，规范整个证券市场。